2003 (11) TMI 467

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....he dispute about the exemption of imported special refractory bricks was ultimately settled by the Hon'ble Supreme Court vide its Order dated 2-11-1999 holding that ....... "the appeal succeed and are allowed. The Order under appeal is set aside, but the appellant shall be entitled to refunds only if permissible under the law.......". Subsequently, the appellants filed a refund claim on 3-1-2000. ....

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....hearing was fixed on 5-5-2000 but again refund claim could not be decided. The documentary evidence was submitted by the appellants on 20-10-2000 and 28-10-2000 and was subsequently sanctioned on 13-12-2000. As such, the authority has observed the refund claim could not be decided because of the lapse on the part of the appellants and on account of the fact that an incomplete application was filed....

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....within the period of three months from the date of receipt of the refund application. If the Department does not decide the application within prescribed period, they would be under a legal obligation to pay interest on the refund amount after the expiry of three months period. Such refund has been disallowed to the appellants by the authorities on the ground that an incomplete application was fil....

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.... the Explanation attached to the said Rule for the purposes of payment of interest under the provisions of Section 27A of the Act, the application shall be deemed to have been received on the date on which a complete application, as acknowledged by the proper officer has been made. 4. The above Regulations make it clear that the refund claim is required to be scrutinised by the proper office....